Proceedings of the 11th International Conference on Emerging Challenges: Smart Business and Digital Economy 2023 (ICECH 2023)

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Exploring Environmental, Social, and Governance (ESG) Reporting at Vietnamese Company Case Studies

Authors
Nguyen Thi Mai Anh1, Nguyen Thi Phuong Dung2, *, Pham Anh Tuan3
1Department of Business Administration, School of Economics and Management, Hanoi University of Science and Technology, Hanoi, Vietnam
2Department of Financial Management, School of Economics and Management, Hanoi University of Science and Technology, Hanoi, Vietnam
3AASC Auditing Firm, Hanoi, Vietnam
*Corresponding author. Email: dung.nguyenthiphuong1@hust.edu.vn
Corresponding Author
Nguyen Thi Phuong Dung
Available Online 5 February 2024.
DOI
10.2991/978-94-6463-348-1_4How to use a DOI?
Keywords
ESG; report; performance; Vietnamese enterprises; case studies
Abstract

Research purpose:

The objective of this study is to explore case studies of performing ESG to provide insight into ESG activities and reports at Vietnamese companies.

Research motivation:

At present, there are few previous studies on actual ESG activities at Vietnamese enterprises, and what activities or reports are conducted at specific enterprises.

Research design, approach, and method:

Scenario-based approach for case studies analysis, interviews, and document analysis is employed in this research.

Main findings:

This article figures out the scheme of ESG regulations in Vietnam and analyzes the main characteristics of ESG performance in two case studies of Vietnamese companies. We found the details of three aspects of environmental, social, and governance performance at the two companies, one in the industrial development zone sector and one in the agricultural sector.

Practical/managerial implications:

To promote the performance and disclosure of ESG information in Vietnamese companies, to enhance the awareness of policymakers on providing more conditions for ESG practices in the future.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 11th International Conference on Emerging Challenges: Smart Business and Digital Economy 2023 (ICECH 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
5 February 2024
ISBN
10.2991/978-94-6463-348-1_4
ISSN
2352-5428
DOI
10.2991/978-94-6463-348-1_4How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nguyen Thi Mai Anh
AU  - Nguyen Thi Phuong Dung
AU  - Pham Anh Tuan
PY  - 2024
DA  - 2024/02/05
TI  - Exploring Environmental, Social, and Governance (ESG) Reporting at Vietnamese Company Case Studies
BT  - Proceedings of the 11th International Conference on Emerging Challenges: Smart Business and Digital Economy 2023 (ICECH 2023)
PB  - Atlantis Press
SP  - 24
EP  - 34
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-348-1_4
DO  - 10.2991/978-94-6463-348-1_4
ID  - Anh2024
ER  -